Add to ORKGThe main research questions of the paper, therefore, are shaped in line with all these developments: Is the GAAR of the ATAD an effective tool to tackle tax avoidance? And what are the possible problems that may occur during the application
This study concentrates on the Court of Justice of the European Union (CJEU) case law in order to re...
While the EU Treaties do not contain a general anti-abuse rule, the Court of Justice of the European...
This thesis investigated whether a General Anti-Avoidance Rule (GAAR) is an appropriate tool to tack...
The primary aim of this article is to question whether the general anti-abuse rule (GAAR) of Anti-Ta...
This paper elaborates on the provision on tax abuse in the EU’s Anti Tax Avoidance Directive (‘ATAD’...
The paper uses a consequential perspective to explore the design features of a target-effective gene...
This article argues that statutory general anti-avoidance or anti-abuse provisions (GAARs) are an es...
This article argues that statutory general-anti avoidance or anti-abuse provisions (GAARs) are an es...
From a tax policy perspective, tax avoidance creates serious problems by undermining the key objecti...
The Anti-Tax Avoidance Directive (ATAD-1) is perhaps the most important achievement so far by the Eu...
Since time immemorial, there has been a (continual) duel between the taxing authorities and taxpaye...
Although a general anti-avoidance rule (GAAR) being enacted within a country is becoming increasingl...
A General Anti-Avoidance Rule (GAAR) is currently included in many tax systems to counteract the us...
Tax avoidance is a concept that is not used in the Turkish tax legislation, and thus there is no leg...
Abstract: History paints a picture of tax avoidance that has always plagued the tax man’s efforts in...
This study concentrates on the Court of Justice of the European Union (CJEU) case law in order to re...
While the EU Treaties do not contain a general anti-abuse rule, the Court of Justice of the European...
This thesis investigated whether a General Anti-Avoidance Rule (GAAR) is an appropriate tool to tack...
The primary aim of this article is to question whether the general anti-abuse rule (GAAR) of Anti-Ta...
This paper elaborates on the provision on tax abuse in the EU’s Anti Tax Avoidance Directive (‘ATAD’...
The paper uses a consequential perspective to explore the design features of a target-effective gene...
This article argues that statutory general anti-avoidance or anti-abuse provisions (GAARs) are an es...
This article argues that statutory general-anti avoidance or anti-abuse provisions (GAARs) are an es...
From a tax policy perspective, tax avoidance creates serious problems by undermining the key objecti...
The Anti-Tax Avoidance Directive (ATAD-1) is perhaps the most important achievement so far by the Eu...
Since time immemorial, there has been a (continual) duel between the taxing authorities and taxpaye...
Although a general anti-avoidance rule (GAAR) being enacted within a country is becoming increasingl...
A General Anti-Avoidance Rule (GAAR) is currently included in many tax systems to counteract the us...
Tax avoidance is a concept that is not used in the Turkish tax legislation, and thus there is no leg...
Abstract: History paints a picture of tax avoidance that has always plagued the tax man’s efforts in...
This study concentrates on the Court of Justice of the European Union (CJEU) case law in order to re...
While the EU Treaties do not contain a general anti-abuse rule, the Court of Justice of the European...
This thesis investigated whether a General Anti-Avoidance Rule (GAAR) is an appropriate tool to tack...